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England and Wales Case Law

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Pensions

Concorde Construction Ltd v The Pensions Regulator

The Tribunal struck out an appeal against a £400 pensions fixed penalty notice for want of jurisdiction, and said it would dismiss the appeal in any event.

  • Fixed penalty notice
  • Jurisdiction
  • Compliance notice
  • Statutory deadlines
  • Pensions
  • Fixed-penalty-notice
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Administrative law [2026] EWHC 68 (Admin)

Jsc (A Child, By Her Litigation Friend, Jkc), R (On the Application Of) v Cambridgeshire County Council

Jsc (A Child, By Her Litigation Friend, Jkc), R (On the Application Of) v Cambridgeshire County Council [2026] EWHC 68 (Admin) (19 January 2026)

The court held Cambridgeshire County Council unlawfully missed EHC assessment deadlines for a child with ASD and anxiety, and granted a declaration despite the claim becoming partly academic.

  • Special educational needs
  • Statutory deadlines
  • Declaratory relief
  • Systemic unlawfulness
  • Special-educational-needs
  • Ehc-assessment
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Administrative law

JSC, R (on the application of) v Cambridgeshire County Council

The court held that Cambridgeshire County Council unlawfully missed statutory deadlines for an EHC needs assessment and granted a declaration despite the case becoming partly academic.

  • Judicial review
  • Special educational needs
  • Statutory deadlines
  • Declaratory relief
  • Systemic unlawfulness
  • Judicial-review
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Tax law

Nicholas Dounetas v The Commissioners for HMRC

The delay in appealing was serious and significant, no good reason was provided for the delay, and balancing all circumstances, the prejudice to the appellant did not outweigh the lack of justification for the delay. Permission to appeal out of time was refused.

  • Late appeal
  • Ir35
  • Paye
  • Closure notice
  • Statutory deadlines
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Tax law

Sanjay Ahya v The Commissioners for HMRC

The Tribunal refused permission for a late tax appeal, finding the delay was not trivial and the reasons given were inconsistent, unsupported, and unsatisfactory.

  • Late appeal
  • Discovery assessments
  • Penalty assessments
  • Statutory deadlines
  • Tax-law
  • Late-appeal
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Pensions regulation

Houndgate Wines Limited v The Pensions Regulator

The Tribunal lacks jurisdiction because the statutory conditions for reference under section 44(2) Pensions Act 2008 are not satisfied; no timely review request was made and no review was conducted or refused within the statutory period.

  • Jurisdiction
  • Fixed penalty notice
  • Compliance notice
  • Statutory deadlines
  • Service of documents
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Civil procedure

Barry Roy Peterson & Anor v Howard de Walden Estates Limited

A failure to pay the correct court fee required to issue a claim form is not an error of procedure within the meaning of CPR 3.10. The error was not a breach of the CPR but a failure to comply with a statutory requirement imposed by the Lord Chancellor. CPR 3.10 does not empower the court to remedy such an error or to retrospectively validate the claim form as issued in time. The recorder was correct to conclude he had no jurisdiction to grant relief.

  • Court fees
  • Leasehold reform
  • Statutory deadlines
  • Error of procedure
  • Jurisdiction
  • Relief from sanctions
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Pensions regulation

SLB Recruitment Limited v The Pensions Regulator

The Tribunal lacks jurisdiction to hear the appeal because the statutory pre-conditions for referral under section 44(2) of the Pensions Act 2008 were not met; specifically, the review request was made outside the statutory 28-day period and no review was refused within the required timescale.

  • Jurisdiction
  • Statutory deadlines
  • Service of notices
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Tax law

Echo Construction Ltd v The Commissioners for HMRC

The appellant failed to pay VAT by the statutory due date for the period 04/22 and did not establish a reasonable excuse. Notices were properly served, and the penalty was lawfully imposed under the statutory regime. Insufficiency of funds and ignorance of the due date do not constitute reasonable excuses. The Tribunal has no jurisdiction to consider fairness where the penalty is properly due.

  • Vat
  • Default surcharge
  • Reasonable excuse
  • Statutory deadlines
  • Penalty regime
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Tax law

Polyteck Building Services Ltd v The Commissioners for HMRC

The appellant failed to pay VAT by the statutory deadline for period 03/21 and did not have a Time-to-Pay arrangement in place before default. The cashflow difficulties and alleged non-receipt of notices do not amount to a reasonable excuse under the law. The surcharge was correctly imposed and calculated in accordance with statutory provisions.

  • Vat default surcharge
  • Reasonable excuse
  • Time-to-pay arrangements
  • Statutory deadlines
  • Penalty calculation
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England and Wales decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.